In this paper, we examine the impact of corporate governance mechanisms on the quality of operational risk disclosures provided in the annual reports and risk reports in a representative sample of 63 publicly listed European banks for the fiscal years 2008 and 2009. We find that banks having a...

The purpose of this study is to analyze and test the current liquidity coverage ratio of Canadian banks', and draw conclusions about the readiness of Canadian banks to meet Basel III regulations. Liquidity coverage ratios for six major Canadian banks were calculated using the liquid assets and...

The study investigates the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance of accounting information. Using value relevance models, we run panel data...

This study seeks to examine whether the levels of voluntary risk disclosure in Saudi listed banks are value-relevant or not. The sample of this investigation consists of all banks listed on the Saudi Stock Market Exchange (Tadawul). All data was collected from the annual reports of the sample...

This study seeks to examine whether the levels of voluntary risk disclosure in Saudi listed banks are value relevant or not. The sample of this investigation consists of all banks listed on the Saudi Stock Market Exchange (Tadawul). All data was collected from the annual reports of the sample...